# **Annual Report 2023-2024**
Unaudited Trustees’ Report & Financial Statements for the year ended 30 June 2024
## KIDS KABIN
(a company limited by guarantee) Charity Number: 1082896 Company Number: 04000826
## **Contents**
|**Contents**||
|---|---|
||**Page**|
|**Trustees’ Annual Report**|**1 - 16**|
|**Independent Examiner’s Report**|**17 - 18**|
|**Statement of Financial Activities**|**19**|
|**Balance Sheet**|**20**|
|**Notes to Financial Statements**|**21 - 34**|
## **A year of creativity, community action and youth leadership**
Young people, their creativity and their communities are the heart of Kids Kabin. More young people have taken part in more workshops than ever before – 1567 different people in over 1000 sessions over the last year.
Young people talk about their personal growth and learning – from practical skills and problem solving, to creative confidence and people skills. These conversations are full of potential and aspiration, reflecting the underlying principles of fun, investigation and creative thinking. Youth leadership is a priority with young people taking part in social action projects and a bespoke youth leadership programme in summer 2024.
Low-income neighbourhoods in Newcastle and Middlesbrough remain the priority. New collaborations are underway in new locations in the north east. Working with community centres and volunteers in East Durham, we are looking at ways of developing youth work and increasing local capacity in areas of high need and low provision.
Aidan Hughes, Chair of Kids Kabin Board, explains the importance of partners, funders, trustees, volunteers and staff in the effective operation of the charity:
_" Kids Kabin has a track record of making significant contributions to the communities it serves. This has only been possible by utilising the exceptional talent and commitment of all its staff members, volunteers and trustees. Working with our partners, we try to improve a range of outcomes for our participant members and measure our performance against targeted objectives. We are also committed to fostering ever closer relationships with the families in our communities and extend our offerings to new communities over the coming years. New initiatives such as our youth leadership plan and community engagement programme will increasingly be part of our delivery in all our locations. We would also like to thank all of the generous funders and benefactors who have provided the financial resources for Kids Kabin to flourish over the past 30 years."_
_1_
## **A record-breaking year**
5-year trends in numbers of young people benefitting from Kids Kabin engagement continue to show an increase. 2023-2024 sees an all-time high in numbers of young people participating. The number of unique attenders now stands at 1567 for 2023-2024, up from 1493 for 2022-2023. This is the result of a steady increase in participation in both Newcastle and Middlesbrough, new school workshops in Middlesbrough and the start of new pilot work in east Durham.
**----- Start of picture text -----**
Total number of unique attenders
1800
1600
1400
1200
1000
800
600
400
200
0
2019-20 2020-21 2021-22 2022-23 2023-24
**----- End of picture text -----**
## **80% increase since 2019**
The number of sessions delivered has increased by 80% over the last 5 years - between 2019 (596 sessions) and 2024 (1072 sessions). However, the rate of increase is now levelling off, as we reach maximum capacity in Newcastle and Middlesbrough, and focus on impact, quality and youth leadership in these areas.
**----- Start of picture text -----**
Total number of sessions delivered
1200
1000
800
600
400
200
0
2019-20 2020-21 2021-22 2022-23 2023-24
**----- End of picture text -----**
_2_
To measure learning and personal development for individuals and positive changes for partner organisations, regular surveys take place throughout the year. The results of these surveys also inform evaluation and improvement in Kids Kabin’s practice.
## **What are young people telling us?**
- 75% of young people ‘strongly agreed’ that they have learnt new practical and creative skills at Kids Kabin. The remaining 25% of young people ‘agreed’ that they had learnt new skills. This is strong evidence of the accessibility and effectiveness of practical learning at Kids Kabin.
- However, only 32% of young people ‘strongly agreed’ that they had learnt new problem-solving skills. This may not seem surprising, as problem solving is likely to be a higher-level skill to acquire than tool use or technical, practical skills. The Kids Kabin team are increasingly prioritising problem solving as a learning objective, considering its value in developing a growth mindset and promoting personal wellbeing.
_“We made a cake and read the recipe wrong, so it was like a volcano cos we put too much baking powder in. We did it again and got it right. Everyone said it was nice.”_ – Tilly, aged 9
- Young people also gave their thoughts on why they value Kids Kabin, leading to this word cloud:
_3_
## **What are our partners and stakeholders saying?**
- 14 stakeholders have given Kids Kabin feedback on our collaborations over the year.
- • 100% of partner organisations say that collaboration with Kids Kabin has benefitted their users – with 85% ‘strongly agreeing’ and 15% ‘agreeing’.
- 75% of partner organisations say that collaboration with Kids Kabin has had a strong positive impact on their organisation.
- Partner organisations include - in Newcastle, Foundation Futures, Recyke Y Bike, Monkchester Community Centre, West Walker, Tyneview, Central Walker, Walkergate and Battle Hill Primary Schools, Walker Riverside Academy, Newcastle City Council. In Middlesbrough, Pallister Park Community Association, North Ormesby Hub, The Junction, Middlesbrough Council.
_4_
## **The People**
Investing in young people, volunteers and trainees
## _The plan_
- To increase the number of young people benefitting from workshops.
- To establish the Newcastle Programme Lead role.
- To develop the Newcastle apprenticeship programme and maintain international volunteers in Newcastle and Middlesbrough.
- To increase our volunteer capacity, improve progression pathways for youth leaders and increase placement opportunities with local universities, colleges and schools.
## _Results_
- Over 1500 young people have taken the opportunity to join Kids Kabin workshops during the year, ranging in age from 5 to 16 years – all using their imaginations and practical skills to make many thousands of unique and mazing creations. The Newcastle Programme Lead role is established.
- 2 apprentices and 8 full time Assumption International volunteers have worked with Kids Kabin over the year, with a strong focus on developing leadership, communication and organisational skills.
“ _I have learned to communicate with parents to create plans to best support young people who are experiencing challenges, which often comes across in difficult behaviour. This is an area of community leadership I never knew about, but which is so important and makes a real difference.” – Assumption Volunteer_
- 24 young people have progressed into leadership roles, taking on skill sharing and social action projects - including teaching bike mechanics at primary schools and maintaining a neighbourhood garden in Byker. 6 young people successfully completed our first youth leadership programme in June and July 2024.
- 6 students have completed placements – from York, Sunderland and Northumbria Universities and from Walker Riverside Academy, Edinburgh Academy and Whitley Bay High School. A 15 year old work experience student explains:
“ _I feel much more confident talking to young people now as it was a large part of my volunteering. Before I was very shy towards younger kids but the volunteering pushed me out of my comfort zone.”_
_5_
## **People Story** Youth Leaders in action
_“There were 6 of us on the Youth Leadership Programme, 3 from Cowgate and 3 from Byker. We had 2 training sessions then we went ahead and ran workshops at the Walker Outdoor Week. We ran the pottery wheel, pizza making, the smoothie bike, and lots of face painting and arts and crafts.” – Youth Leader, Byker._
The programme is designed by young people and the Kids Kabin team, after young people tell us how they want to help other young people and take on more responsibility. The programme has a focus on developing leadership, communication and organisational skills. After completing the programme, the young leaders talk about their experience: _“I learned patience, I’ve never had patience in my life. I learned how to communicate better with people.” – Mika, Youth Leader._
The programme wasn’t without its challenges, as Mika explains: _“This one parent got really impatient and rude in the queue for the smoothie bike. I wanted to just stop and walk away or shout at her! But I talked to the staff, had a break, and everything calmed down.”_
_“They are a great group and have so many individual strengths including optimism, responding well to difficult situations, and showing mindfulness and initiative – we’ve been so impressed!” - Jude Billate, Kids Kabin volunteer, who led the programme_
_6_
## **The Places**
## Long term commitment to communities and young people
## _The plan_
- To continue to engage with, invest in and empower 10 low-income neighbourhoods in Newcastle and Middlesbrough.
- To research local need and demand and respond by creating opportunities in new neighbourhoods.
- To work with community partnerships, local authorities and funders to research areas of high need and low opportunities for young people. To develop local collaborations to respond to these needs.
## _Results_
_“My kids love it, it gets them out of the house, doing something positive. They’re struggling at school at the minute. Kids Kabin helped us organise trips over the summer, and we had a great time as a family.” – Parent, Byker, Newcastle._
- Neighbourhoods in Newcastle (Walker, Byker, Pottery Bank, Cowgate, Daisy Hill) and Middlesbrough (Grove Hill, Easterside, North Ormesby, Saltersgill, Breckon Hill) remain our focus. Delivery is from 10 community buildings, and 20 street locations.
- In response to demand, delivery is now underway in 2 new locations - North Ormesby in Middlesbrough and Orpington Avenue in Newcastle.
_“North Ormesby is an area of high need in East Middlesbrough. Having two full time Assumption volunteers in Middlesbrough has given us the capacity to start delivering workshops in the area.” – Sue McBride, Middlesbrough Programme Lead._
- Work is in progress with Thirteen Housing and Middlesbrough Council to find a new larger premises for the Kids Kabin base in Grove Hill, recognised as an area of very high need in Middlesbrough.
- Research of need in other parts of the north east has led Kids Kabin to ex-mining villages in East Durham. Pilot projects are underway with community centres in Wheatley Hill and Blackhall Colliery, with a focus on increasing local capacity to deliver creative and practical workshops for young people.
_7_
## **Place Story**
## Volunteers bring Kids Kabin to North Orm e sby
In April 2024, Kids Kabin volunteers Ellaine Alacantra and Cristel Barsaga took on the development of the newest Middlesbrough satellite in North Ormesby. Keen to lead the process from the start, they spoke with parents, young people and partner organisations to find the best location and a programme that responded to what young people said they wanted.
_“From day one, the young people in North Ormesby were bursting with creativity and enthusiasm. We're so glad that we walked into the community centre just as they were looking for provision for the exact age group that Kids Kabin caters to. It was perfect timing!” – Ellaine, Kids Kabin volunteer_
Young people showed an interest from week one, with a regular weekly attendance of 15 young people. Excited by the rapid success and popularity of the programme, Ellaine and Cristel applied for funding to the North Ormesby Big Local, successfully securing a grant for materials and equipment for the sessions for the year ahead.
_“Community cohesion has improved between young people and families as a result of the sessions as it has brought together residents from various backgrounds.” – Neighbourhood Officer, Middlesbrough Council._
_8_
## **Partnerships**
## Significantly more than the sum of the parts
## _The plan_
- To continue consistent engagement with community partnerships in Newcastle and Middlesbrough.
- To enable these community partnerships to develop collaborative responses to gaps in provision and local needs.
- To introduce school partnerships and workshops in Middlesbrough, following the successful Newcastle programme.
- To work with community partnerships elsewhere in the north east to research need and create new delivery.
## _Results_
- Community partnerships in Byker and Walker are responding to local needs. Collaborations include St Michaels youth sessions in Byker, with MINE Youth, bike workshops across the east end with Recyke y’bike and outward bound experiences with ‘Off the Grid’. Partnership with The Junction in Middlesbrough, is brining creative learning opportunities to 13-15 year olds in Breckon Hill – a potential group of Kids Kabin Youth Leaders.
- _“The team at Kids Kabin are great! With fun at the heart of everything they do, they are always friendly and the young people are always excited to see the team” – Community partner, Middlesbrough_
- The Walker Outdoor Week (WOW) continues to grow in scale. In summer 2024, participation doubled, with over 900 young people taking part in the week. _“WOW week offers the local authority the chance to work in true partnership with those organisations who do amazing work in the community of Walker every day. We learn from each other and the buzz created around joint projects is a great way to work.” – Helen Pearson, Newcastle City Council_
- School projects are a central element of Newcastle and Middlesbrough programmes, running throughout the year. The story on the next page tells more.
- Collaborative delivery is the basis of two new pilot projects, in Blackhall and Wheatley Hill, in response to research with the East Durham Print Community Partnership.
_9_
## **Partnership Story** Bringing creativity into the curriculum
With over 70 workshops running each year with more than 500 young people taking part, the importance of these sessions to schools and to Kids Kabin is clearly evident. New workshops are now running in 3 schools in Middlesbrough, alongside the well-established programme in Newcastle.
Teachers and young people explain how much they enjoy the workshops and what practical skills they learn, plus additional benefits, including enabling young people to build knowledge and links in their local communities:
_“Kids Kabin workshops allow our children to access an area of the curriculum there is no way we can offer in schools - woodwork, cooking, design and more. It shows them what’s on offer in their local area, helping build a stronger sense of community” – Teacher, Central Walker Primary School._
Teachers see the benefits of team working and opportunities for children who might not normally succeed academically at school:
_“Children get out of class, move around more and are more hands on, doing different things to usual, working as a team, helping each other and improving their social skills. It has also allowed children who are not 'academic' to shine in other areas” – Teacher, West Walker Primary school_
_10_
## **Processes**
## Building a strong sustainable foundation
## _The plan_
- To continue to develop skill and practice sharing with new organisations and pilot collaborations to introduce Kids Kabin approaches and workshops into new locations in the north east.
- To reduce Kids Kabin carbon footprint, investing in low energy technology at our Kids Kabin buildings and promoting low carbon behaviours.
- To improve our impact measurement framework, based on outcomes and personal development for individual young people, volunteers and partner organisations.
- To develop new business partnerships each year bringing new skills and learning to Kids Kabin and communities.
- To review skills across the organisation, from Trustees, to staff and volunteers, and introduce improvements where needed.
## _Results_
- Following the success of skill sharing with other organisations in Newcastle and Middlesbrough, Kids Kabin is trialling new ways of increasing impact elsewhere in the north east. Pilot projects are running in Wheatley Hill and Blackhall in East Durham – see the story on the next page.
- Environmental sustainability is an increasing priority, following the Investing in the Environment Bronze Award, secured in 2023. Lighting, heating and water saving improvements have been introduced to the Walker Centre, along with a strong focus on low carbon behaviours, reducing use and reusing everything possible.
- A cycle of interviews and surveys take place throughout the year, collecting feedback from young people, parents, partner organisations, schools and volunteers. The results of these discussions support the growth and personal development of young people and help focus evaluation and improvement.
- Businesses are providing valuable support and development, providing expertise at no cost. For example, Credera are supporting the development of a data dashboard to help us manage and present complex data. Home Group continue to advise on building and environmental improvements. Northumbrian Water and O3E worked together to build and donate a fleet of bikes to Kids Kabin.
- Skills audits across Kids Kabin are leading to new training opportunities for the team, new induction for volunteers and the recruitment of young trustees and associates.
_11_
**Processes Story** New ways to make a difference – Blackhall and Wheatley Hill
_“The need for Youth work in Blackhall is important. Young people need something to do, somewhere to go - workshops or a youth club. We have local volunteers interested in taking this forward. We just need that little spark and inspiration to help us get this off the ground.” - Manager, Blackhall Community Centre._
Research with funders, local authorities and the East Durham Print Community Partnership has highlighted areas of significant need for positive and targeted youth work but very little or no current activity. Two areas repeatedly mentioned are Blackhall Colliery and Wheatley Hill.
Aligned with Kids Kabin’s objective of exploring new ways of increasing impact, we are collaborating with community centres in both places, co-delivering workshops to share practice, and inspire communities, volunteers and existing staff to create something for young people.
Co-delivery is underway now with volunteers, staff and young people being trained and equipment being sourced. Once established, after approximately 3 months, Kids Kabin will step back, enabling solo delivery by the newly trained local teams. We will check back in regularly to co-design new initiatives and bring ideas and support.
This process will be evaluated against the project objectives, with the potential for new neighbourhood collaborations during 2025.
_"Young people in Wheatley Hill are out and about on their bikes when they can be, but they often get stuck when they break. The nearest bike shop is in Durham and lots of families don't have any transport. We've also got a problem of young people on motorbikes causing problems. We want to divert them into positive activities." - Manager, Greenhills Community Centre._
_12_
## **Future Plans**
## New locations, youth leadership and empowered communities
Moving forward into 2025, Kids Kabin’s aims are:
- To provide ongoing, high-quality opportunities and creative learning experiences for young people in Newcastle and Middlesbrough.
- To sustain existing partnerships with businesses, community and youth organisations and schools, and develop new opportunities and programmes.
- To develop, deliver and evaluate 2 pilot programmes in new areas of high need in the north east.
- To expand the frequency and scale the youth leadership programmes throughout the year and into Middlesbrough.
- To increase the involvement of families and neighbourhoods in the planning and codelivery of community events and street workshops.
More than 1500 young people benefitted from Kids Kabin delivery in the 2023-2024 year. The aim is to increase this to 1750 young people by June 2026. This will be achieved by continuing the programmes in Newcastle and Middlesbrough, further developing school projects in Middlesbrough and pilot projects in new locations.
These developments will coincide with the strengthening of the charity’s core functions, governance, management, administration, training and evaluation.
_13_
## **Financial Review**
The finances of the charity remain in a stable position. During the financial year the charity obtained funding of £318,620 (2023 - £290,155) with an overall surplus of £18,897 (2023 - £14,402). Reserves at 30 June 2024 were £600,095 (2023 - £581,198) of which £355,984 (2023 - £361,740) related to restricted funds. Unrestricted reserves stand at £177,111 (2023 - £164,458) and designated reserves relating to key organisational costs and a building improvement fund were £67,000 (2023 - £55,000). We keep a close eye on the financial sustainability of Kids Kabin. As the charity and its expenditure grows, we are aware of the increasing requirement to raise funds, to diversify our sources of income and to remain lean and cost effective.
## **Reserves policy**
The board have decided that the charity will aim to keep unrestricted reserves at a level equal to approximately 6 months of annual operating costs and that these reserves should be in a readily realisable form. The policy on reserves considers the risks associated with Kids Kabin’s various income streams, as well as variations in expenditure and other unforeseen circumstances. The reserves policy is considered by the Board on a regular basis.
The reserves policy is reviewed by the board for appropriateness on an annual basis with unrestricted free reserves being £177,111 (2023 - £164,458).
## **Reference and administrative details**
Registered Charity Number 1082896 Company Number 04000826 Registered Office 10 Church Walk, Walker, Newcastle upon Tyne, NE6 3DW
## **Trustees**
The trustees who served the charity during the period were as follows; C Charlwood
A Hughes (Chair) B Fitzgerald (Treasurer) A Robson Longstaff resigned 20 June 2024 J Smee R Whittingham resigned 20 June 2024 K Davidson B Doherty P Cowie L Robinson Y Sarnaik (Company Secretary) C Cartwright appointed 20 May 2024 F Filiaci appointed 8 July 2024.
_14_
## **Key Management Personnel**
Will Benson Chief Officer
## **Our advisors**
Independent Examiners: Jim Dodds 33 The Glebe, Morpeth , NE61 6HW
Bankers: The Co-operative Bank 84-86 Grey Street, Newcastle upon Tyne, NE1 6BZ
Solicitors
Waugh, Moody and Mulcahy 116 Pilgrim Street, Newcastle upon Tyne, NE1 6SQ
## **Structure, governance and management**
## **Legal Status**
The charitable company is limited by guarantee and therefore has no share capital. In the event of a winding up, every member (who is a trustee) undertakes to contribute to the payment of liabilities such amount as may be required not exceeding the total of £1.
## **Recruitment & Appointment of Trustees**
New trustees are appointed by existing trustees. They all receive induction to the roles and responsibilities of a trustee and ongoing training based on their individual needs.
## **Risk Management**
The trustees consider that they have identified the major risks to the charitable company and have established sufficient controls to mitigate these risks. A risk register is reviewed annually by the Board of Directors.
_15_
Statement of trustees,
responsibilities
The Management Trustees (who are also directors of Kids Kabin for the purpose of company
law) are responsible for preparing the Trustees, Annual Report and the finaneial statements
in accordanee with applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year,
which give a true and fair view of the state of affairs of the charitable company and of the
incoming resources and application of resources, including the income and expenditure, of
the charitable company for that period. In preparing these financial ststements, the trustees
are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP (FRS 102).
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any
material departures disclosed and explained in the financial ststements. and
prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with
reasonable accuracy at any time the financial position of the charitsble company and enable
them to ensure that the financial statements comply with the Companies Act 2006. They are
also responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the board on ......... ...... ..Io L¢ . 2024 and signed on their behalf by,
A Hugi]es
Chair
Date:
Igl,,/
ioLU
16
## **Independent examiners report to the trustees for the year ended 30 June 2024**
I report on the financial statements of Kids Kabin for the year ended 30 June 2024, which are set out on pages 19 to 34.
## **Respective responsibilities of trustees and examiner**
The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a Fellow of the Association of Charity Independent Examiners.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- Examine the accounts under section 145 of the Charities Act.
- To follow the procedures laid down in the general directions give by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- To state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
_17_
Independent examiner's statement
In connection with my examination, no material matters have come to my attention
which gives me cause to believe that in, any material respect:
Accounting records were not kept in accordance with section 386 of Companies
Act 2066. or
The accounts do not accord with such Tecords. or
The accounts do not comply with relevant accounting requirements under 396 of
the Companies Act 2006 other than any requirement that the accounts give a true
and fair view which is not a metter considered as part of an independent
examination" or
The accounts have not been prepared in accordance with the Charities SORP
(FRS102)
I have come across no other matters in connection with the examination to which
attention should be dram in this report in order to enable a proper understsnding of
the accounts to be reached.
Jim Dodds
33 The Glebe
Mory)eth
NE616HW
Date:
zi/iiJ zoik
18
## **Statement of financial activities**
## **(Including summary income and expenditure account) for year ended 30 June 2024**
|**Income from:**
Donations and legacies
Charitable activities
Grants and contracts
6
7
Other trading activities
8
**_Total income_**
**Expenditure on:**
Charitable activities
Operation of the charity
9
**_Total expenditure_**
**_Net income/(expenditure)_**
Transfers between funds
**_Net movement of funds_**
**Reconciliation of funds**
Total funds brought forward
**_Total funds carried forward_**
Notes|Unrestricted
Funds
£
27,790
120,000
12,013
159,803
126,331
126,331
34,472
( 20,819 )
12,653
164,458
177,111|Designated
Funds
£
-
-
-
-
8,819
8,819
( 8,819 )
20,819
12,000
55,000
67,000|Restricted
Funds
£
-
158,817
-
158,817
164,573
164,573
( 5,756 )
-
( 5,756 )
361,740
355,984|**Total**
**2024**
**£**
**27,790**
**278,817**
**12,013**
**318,620**
**299,723**
**299,723**
**18,897**
**-**
**18,897**
**581,198**
**600,095**|Total
2023
£|
|---|---|---|---|---|---|
||||||23,453
254,316
12,386|
||||||290,155
275,753
275,753
14,402
-|
||||||14,402
566,796|
||||||581,198|
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
The notes on pages 21 to 34 form an integral part of these accounts.
_19_
Balance sheet
Totsl
2024
Totsl
2023
Flxed 888ets
Tangible assets
16
254,364
266.277
Total flx•d ass•ts
254364
266.2TI
Current a
Debtor8
Cash at bank and in hand
17
18
19.365
345.768
15.131
310,033
Total Current assets
365,133
325,164
Credltor•: amounls falling due
within on8 year
19
{ 19,402)
(10,243
Not ¢urront 0880ts
345,731
314.921
Total •88ets loss current Ilabllltles
600,095
581,198
Total not a880ts or IlablllUo8
Fundg of the Charl
Unrestricted income funds
Designaled income funds
Restricted income funds
177.111
67,000
355.984
164.458
55,000
361,740
Total funds
600,095
581,198
The Company wa8 entitled to an exemptlon from audlt under $477 of the Companies Act 2006 relating to small companies.
The members have nol required the MpanY to obtain an audit in accordance with section 476 of the Companies Act
2006. The directors gcknowledge their responsibilities for complying with the requirements of the Companies Act with Ihe
re8pect to accounting records and the Preparation of accounts. These accourrts have been prepared in accordance with the
provisions applicable lo small companies subject lo the small companie8 regime and in accordance with FRS102 SORP.
The notes on pages 21 to 34 form an integral part of these accounts.
These financial statements were approved by the Board on..
Ig
?e)
and are signed on ils b8half by..
A Hughe$
Chair
Company Number 04000826
20
## **Notes to the financial statements**
## 1 **Accounting Policies**
The principle accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## 2 **Basis of accounting**
## 2.1 **Basis of preparation**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Kids Kabin meets the definition of a public benefit entity under FRS 102.
## 2.2 **Preparation of the accounts on a going concern basis**
The charity reported total unrestricted funds at the year end of £177,111 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.
## 3 **Income**
## 3.1 **Recognition of income**
Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliably.
## 3.2 **Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.
_21_
## **Notes to the financial**
## **statements (continued)**
## 3.3 **Grants and donations**
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance or provision of other specified service is deferred until the criteria of income recognition are met.
## 3.4 **Donated goods and services**
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.
## 3.5 **Volunteer help**
The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.
## 3.6 **Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## 3.7 **Income from membership subscriptions**
Membership subscriptions received in the nature of a gift are recognised in donations and legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
## 3.8 **Investment gains and losses**
This includes any realised or unrealised gains or losses on the sale of investment and any gain or loss resulting from revaluing investments to market value at the end of the year.
_22_
## **Notes to the financial statements (continued)**
## 3.9 **Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charities' work or for specific projects being undertaken by the charity.
## 4 **Expenditure and liabilities**
## 4.1 **Liability recognition**
Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## 4.2 **Charitable activities**
Expenditure on charitable activities includes the costs of activities with young people and other activities undertaken to further the purposes of the charity and their associated support costs.
## 4.3 **Governance and support costs**
Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
## 4.4 **Irrecoverable VAT**
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## 4.5 **Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts.
## 4.6 **Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
_23_
## **Notes to the financial statements (continued)**
## 5 **Assets**
## 5.1 **Tangible fixed assets for use by the charity**
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
|Freehold Property
2.5% straight line
Equipment
25% straight line
Fixtures, fittings and equipment
20% straight line
**Analysis of income**
Unrestricted
Funds
£
6**Donations and legacies**
Donations and gifts
24,748
Gift Aid
3,042
27,790
7**Charitable activities**
Income from grants-Newcastle Projects
BBC Children in Need
-
Wellesley Trust Fund
-
Balinger Charitable Trust
20,000
National Lottery Reaching Communities
-
StreetGames (Newcastle)
-
Bennett Lowell
-
VCSE Community Fund
-
Big East End Bike Fix Fund
-
Port of Tyne Community Fund
-
Newcastle Building Society Community Fund
-
Tesco Community Fund
-
Creative Fuse
-
LGA Foundation
-
Willis Charitable Fund
-
Carrie Reay Grassroots Fund
-
Esmee Fairbairn Foundation
40,000
Four Acre Trust
-
Garfield Weston Foundation
30,000
Barbour Foundation
5,000
William Leech Charity
-
Shears Foundation
-||Restricted
Funds
£
-
-
-
12,174
7,624
5,219
39,325
4,108
-
-
-
-
-
-
-
1,500
-
-
-
-
-
-
4,000
5,500||**Total**
**2024**
**£**
**24,748**
**3,042**
**27,790**
**12,174**
**7,624**
**25,219**
**39,325**
**4,108**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**1,500**
**-**
**-**
**40,000**
**-**
**30,000**
**5,000**
**4,000**
**5,500**|Total
2023
£|
|---|---|---|---|---|---|
||||||23,453
-|
||||||23,453|
||||||6,525
8,163
20,000
25,185
16,462
4,600
3,838
6,418
2,000
2,925
1,971
2,063
1,500
1,000
1,000
60,000
12,021
-
-
-
-|
_24_
## **Notes to the financial statements (continued)**
**Analysis of income** continued
|8|Squires Foundation
The Grand Sovereigns Care for Children Fund
CSJ Foundation
Byker Community Trust
Sisters of the Assumption
Hadrian Trust
Income from grants-Middlesbrough Projects
BBC Children in Need
Middlesbrough Council
Assumption Legacy Fund
National Lottery Reaching Communities
StreetGames (Middlesbrough)
Leslie and Lilian Manning Trust
Thirteen Group Fund
PCC Cleveland
The Henry Smith Charity
**Other trading activities**
Contracts
Services
Rental income
Other income|Unrestricted
Funds
£
-
-
10,000
-
15,000
-
-
-
-
-
-
-
-
-
-
120,000
-
3,489
4,191
4,333
12,013||Restricted
Funds
£
4,500
2,500
-
850
-
1,000
12,174
3,492
30,000
20,749
-
-
-
2,712
1,390
158,817
-
-
-
-
-||**Total**
**2024**
**£**
**4,500**
**2,500**
**10,000**
**850**
**15,000**
**1,000**
**12,174**
**3,492**
**30,000**
**20,749**
**-**
**-**
**-**
**2,712**
**1,390**
**278,817**
**-**
**3,489**
**4,191**
**4,333**
**12,013**|Total
2023
£|
|---|---|---|---|---|---|---|---|
||||||||-
-
-
-
15,000
-
6,029
14,616
35,000
-
2,000
1,000
5,000
-
-|
||||||||254,316|
||||||||7,400
4,721
265
-|
||||||||12,386|
Income was £318,620 (2023: £290,155) of which £159,803 was unrestricted or designated (2023: £135,460) and £158,817 was restricted (2023: £154,695).
_25_
## **Notes to the financial statements (continued)**
|**Analysis of expenditure on charitable activities**
Unrestricted
Funds
£
9**_Charitable activities_**
Direct costs
Staff salaries
91,746
Training costs
1,401
Project activities
3,913
Excursion costs
1,422
Support costs
Establishment costs
6,438
Office costs
9,178
Publicity
3,071
Repairs and renewals
1,293
Sundry expenses
-
Professional fees
6,482
Depreciation
-
Governance costs
Independent examiner's fees
for reporting on the accounts
1,250
Trustees travel
137
126,331|Designated
Funds
£
-
-
-
-
-
-
-
8,819
-
-
-
-
-
8,819|Restricted
Funds
£
112,550
198
20,041
5,429
8,414
5,027
699
302
-
-
11,913
-
-
164,573|**Total**
**2024**
**£**
**204,296**
**1,599**
**23,954**
**6,851**
**14,852**
**14,205**
**3,770**
**10,414**
**-**
**6,482**
**11,913**
**1,250**
**137**
**299,723**|Total
2023
£|
|---|---|---|---|---|
|||||185,510
2,151
28,732
7,537
11,944
21,045
3,240
-
( 111 )
2,893
11,012
1,800
-|
|||||275,753|
Expenditure on charitable activities was £299,723 (2023: £275,753) of which £135,150 was unrestricted or designated (2023: £83,422) and £164,573 was restricted (2023: £192,331)
## 10 **Fees for examination of the accounts**
|Independent examiner's fees for reporting on the accounts
There were no other fees paid to the examiner (2023: £nil)|**2024**
**£**
**1,250**
**1,250**|2023
£|
|---|---|---|
|||1,800|
|||1,800|
||||
11 **Analysis of staff costs, and the cost of key management**
_26_
## **Notes to the financial statements (continued)**
## **11 Analysis of staff Costs, and cost of key management personal**
|Salaries and wages
Social security costs
Pension costs (defined contribution pension plan)|**2024**
**£**
**187,258**
**8,337**
**8,701**
**204,296**|2023
£|
|---|---|---|
|||169,422
10,083
6,005|
|||185,510|
No employee received remuneration above £60,000 (2023: nil).
The key management personnel of the charity, comprise the trustees and the charity manager. The total employee benefits of the key management personnel of the charity were £49,204 (2023: £49,907).
## 12 **Staff Numbers**
The average monthly head count was 10 staff (2023: 10 staff) and the average monthly number of full-time equivalent employees during the year were as follows:
|The parts of the charity in which the employee's work:
Charitable activities|**2024**
**Number**
**6.0**
**6.0**|2023
Number|
|---|---|---|
|||6.0|
|||6.0|
## 13 **Transactions with trustees**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
## **Trustees' expenses**
The following detail the expenses incurred by one trustee.
|Travel|**2024**
**£**
**137**
**137**|2023
£|
|---|---|---|
|||94|
|||94|
_27_
## **Notes to the financial statements (continued)**
## **Transaction(s) with related parties**
The following detail the related party transactions in the reporting period.
During the year the charitable company received two donations, one of £15,000 (2023: £15,000) and one of £35,000 (2023: £30,000) from the Sisters of Assumption. Two of the trustees are members of the Sisters of Assumption.
During the year, the charitable company paid £nil to Active Creative Thinking (2023: £3,000). One of the trustees, Kathryn Davidson, is a director of Active Creative Thinking. The payment was a project management fee for the completion of the kitchen redevelopment project in Newcastle.
## 14 **Defined contribution pension scheme**
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The employer's pension costs represent contributions payable by the charity to the fund and amount to £8,701 (2023: £6,005). There was £670 outstanding as at 30 June 2024 (2023: £346).
## 15 **Corporation Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
_28_
## **Notes to the financial statements (continued)**
|**Freehold**
**property**
16**Tangible fixed assets**
**£**
**Cost**
Balance brought forward
476,534
Additions
-
Disposals
-
**Balance carried forward**
476,534
**Depreciation**
Basis
SL
Rate
2.5%
Balance brought forward
210,257
Depreciation charge for year
11,913
Disposals
-
**Balance carried forward**
222,170
**Net book value**
**Brought forward**
266,277
**Carried forward**
254,364
17**Debtors and prepayments (receivable within 1 year)**|**Freehold**
**property**
16**Tangible fixed assets**
**£**
**Cost**
Balance brought forward
476,534
Additions
-
Disposals
-
**Balance carried forward**
476,534
**Depreciation**
Basis
SL
Rate
2.5%
Balance brought forward
210,257
Depreciation charge for year
11,913
Disposals
-
**Balance carried forward**
222,170
**Net book value**
**Brought forward**
266,277
**Carried forward**
254,364
17**Debtors and prepayments (receivable within 1 year)**|**Equipment**
**£**
19,616
-
-
19,616
SL
25%
19,616
-
-
19,616
-
-|**Fixtures**
**fittings and**
**equipment**
**£**
2,760
-
-
2,760
SL
20%
2,760
-
-
2,760
-
-|**Total**
**£**|
|---|---|---|---|---|
|||||**498,910**
**-**
**-**|
|||||**498,910**|
|||||**232,633**
**11,913**
**-**|
|||||**244,546**|
||||||
|||||**266,277**|
|||||**254,364**|
||Trade debtors
Prepayments and accrued income|**2024**
**£**
**16,967**
**2,398**
**19,365**|2023
£||
||||125
15,006||
||||15,131||
||**2024**|2023|
|---|---|---|
||**£**|£|
|Trade debtors|**16,967**|125|
|Prepayments and accrued income|**2,398**|15,006|
||**19,365**|15,131|
_29_
## **Notes to the financial statements (continued)**
## 18 **Cash at bank and in hand**
|Short term deposits
Cash at bank and in hand
Cash in hand||**2024**
**£**
**200,000**
**145,690**
**78**
**345,768**|2023
£
-
310,033
-
310,033|
|---|---|---|---|
|||||
|||||
## 19 **Creditors and accruals (payable within 1 year)**
|Trade creditors
Taxation and social security
Accruals
Independent examination of accounts
Other accruals
Deferred income
Other creditors||**2024**
**£**
**469**
**1,967**
**1,250**
**2,046**
**13,000**
**670**
**19,402**|2023
£
1,537
-
1,800
2,964
-
3,942
10,243|
|---|---|---|---|
|||||
|||||
## 20 **Deferred income**
Deferred income comprises of advance payments from grants that relate to future periods.
|Balance brought forward
Amount released to income earned from
charitable activities
Amount deferred in year
Balance carried forward|**2024**
**£**|
|---|---|
||**-**
**-**
**13,000**|
||**13,000**|
## 21 **Events after the end of the reporting period**
No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
_30_
## **Notes to the financial statements (continued)**
22 **Analysis of charitable funds**
## **Analysis of movements in unrestricted funds**
|Designated funds
**Unrestricted funds**
General unrestricted fund
Buildings improvement funds
Key management personnel|**Fund**
**balances**
**brought**
**forward**
£
164,458
15,000
40,000
219,458||**Incoming**
**resources**
£
159,803
-
-
159,803|**Resources**
**expended**
£
( 126,331 )
( 8,819 )
-
( 135,150 )||**Transfers**
£
( 20,819 )
20,819
-
-||**Fund**
**balances**
**carried**
**forward**
**£**
**177,111**
**27,000**
**40,000**
**244,111 **|
|---|---|---|---|---|---|---|---|---|
||||||||||
|**_Totals_**|||||||||
## **Purpose of unrestricted funds**
General unrestricted fund Designated funds Buildings improvement fund
Key management personnel.
The 'free reserves' after allowing for designated funds.
To cover the costs of future improvements and repairs to the main premises in Newcastle.
To cover 6 months of salary costs for key management personnel. This designation is in place to ensure the ongoing running of the charity in the event of unforeseen circumstances.
_31_
## **Notes to the financial statements (continued)**
## 22 **Analysis of charitable funds** continued
|**Analysis of charitable funds**contin|ued||||||||
|---|---|---|---|---|---|---|---|---|
|**Analysis of movement in**
**restricted funds**
**Restricted funds**
_Newcastle projects_
BBC Children in Need
Wellesley Trust Fund
LGA Foundation
StreetGames (Newcastle)
National Lottery Reaching
Communities
Big East End Bike Fix Fund
Bennett Lowell
Newcastle City Council
Tesco Community Fund
Newcastle Building Society
Community Fund
Port of Tyne Community Action
Fund
Ballinger Charitable Trust
Byker Community Trust
Shears Foundation
Squires Foundation
The Grand Sovereign's Care for
Children Fund
Hadrian Trust
William Leech Charity
**_Sub Totals_**|**Fund**
**balances**
**brought**
**forward**
£
1,908
7,159
-
3,632
6,809
1,795
4,600
19,685
869
2,253
1,091
-
-
-
-
-
-
-
49,801||**Incoming**
**resources**
£
12,174
7,624
1,500
4,108
39,325
-
-
-
-
-
-
5,219
850
5,500
4,500
2,500
1,000
4,000
88,300|**Resources**
**expended**
£
( 12,548 )
( 6,893 )
( 1,500 )
( 4,541 )
( 39,290 )
( 1,795 )
-
( 9,753 )
( 869 )
( 2,253 )
( 1,091 )
-
( 425 )
( 2,627 )
( 3,748 )
-
-
-
( 87,333 )||**Transfers**
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-||**Fund**
**balances**
**carried**
**forward**
**£**|
|||||||||**1,534**
**7,890**
**-**
**3,199**
**6,844**
**-**
**4,600**
**9,932**
**-**
**-**
**-**
**5,219**
**425**
**2,873**
**752**
**2,500**
**1,000**
**4,000**|
|||||||||**50,768**|
_32_
## **Notes to the financial**
## **statements (continued)**
**Analysis of movement in restricted funds** continued
|**Restricted funds**
**_Brought forward_**
_Middlesbrough projects_
BBC Children in Need
Middlesbrough Council
Assumption Legacy Fund
National Lottery Reaching
Communities
Thirteen Community Fund
Leslie and Lilian Manning Trust
PCC Cleveland
The Henry Smith Charity
_Capital fund_
Property
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
49,801
2,890
5,337
35,000
-
1,620
815
-
-
266,277
361,740||**Incoming**
**resources**
£
88,300
12,174
3,492
30,000
20,749
-
-
2,712
1,390
-
158,817|**Resources**
**expended**
£
( 87,333 )
( 12,737 )
( 8,807 )
( 30,000 )
( 7,246 )
( 1,620 )
( 815 )
( 2,712 )
( 1,390 )
( 11,913 )
( 164,573 )||**Transfers**
£
-
-
-
-
-
-
-
-
-
-
-||**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|||||||||50,768
**2,327**
**22**
**35,000**
**13,503**
**-**
**-**
**-**
**-**
**254,364**|
|||||||||**355,984**|
## **Purpose of restricted funds**
Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.
Newcastle Project
Middlesbrough Project
Capital fund – property
Relates to specific funding received for the delivery within the five Newcastle locations.
Relates to funding received for the set-up and running of Kids Kabin Middlesbrough.
The capital fund is equal to the net book value of the property held within the charity. Restricted funds had originally been obtained in order to purchase these assets.
_33_
## **Notes to the financial statements (continued)**
## 23 **Capital commitments**
As at 30 June 2024, the charity had no capital commitments (2023 -£nil).
## 24 **Analysis of net assets between funds 2024**
|Tangible fixed assets
Cash at bank and in hand
Other net current assets/ (liabilities)
**Analysis of net assets between funds 2023**
Tangible fixed assets
Cash at bank and in hand
Other net current assets/ (liabilities)|Unrestricted
Funds
£
-
177,148
( 37 )
177,111
Unrestricted
Funds
£
-
159,570
4,888
164,458|Designated
Funds
£
-
67,000
-
67,000
Designated
Funds
£
-
55,000
-
55,000||Restricted
Funds
£
254,364
101,620
-
355,984
Restricted
Funds
£
266,277
95,463
-
361,740||**Total**
**2024**
**£**|
|---|---|---|---|---|---|---|
|||||||**254,364**
**345,768**
**( 37 )**|
|||||||**600,095**|
|||||||**Total**
**2023**
**£**|
|||||||**266,277**
**310,033**
**4,888**|
|||||||**581,198**|
_34_